Don--One certain reason was to destroy the tax records. An example: a special "military levy" to fund the union militias was imposed upon all real estate through county government. However, the tax was often enforced only against those who harbored politically incorrect opinions. Thus the cost of perpetrating the war was placed upon those against whom it was waged. It was also a vehicle of legal theft by which many homes and farms were "sold for taxes." Only those who shared thoughts and opinions with those in power were rewarded for their loyalty with the constitutional benefits of due process and the equal protection of the law. Those who were "disloyal" were not entitled to these rights because they were outside the law by their thoughts and actions. The equation was often burn the courthouse plus burn the tax records equals save the farm. I cannot provided you with a citation, but I recall reading that Holtzclaw torched the Chariton County Courthouse for this reason. John Kay